桥头跳车原因分析及防治措施

桥头跳车现象非常普遍,其产生的原因多种多样,目前工程上对桥头跳车的处理方法尚处于探索阶段,文章详细分析了桥头跳车产生的原因,并针对不同的情况提出了相应的处理方法。     

知识经济条件下的教育计量和统计问题探讨

该文阐述了知识经济下教育的重要性,并对其进行了简要的实证分析,由此认为应该重视知识经济下教育的统计核算问题。从教育统计核算的必然性,教育产业的核算范围,难点问题,核算思维等角度论述了自己的观点。     

Fundamental Theorems of Asset Pricing for Good Deal Bounds

We prove fundamental theorems of asset pricing for good deal bounds in incomplete markets. These theorems relate arbitrage-freedom and uniqueness of prices for over-the-counter derivatives to existence and uniqueness of a pricing kernel that is consistent with market prices and the acceptance set of good deals. They are proved using duality of convex optimization in locally convex linear topological spaces. The concepts investigated are closely related to convex and coherent risk measures, exact functionals, and coherent lower previsions in the theory of imprecise probabilities.     

Nonparametric Estimation and Sensitivity Analysis of Expected Shortfall

We consider a nonparametric method to estimate the expected shortfall—that is, the expected loss on a portfolio of financial assets knowing that the loss is larger than a given quantile. We derive the asymptotic properties of the kernel estimators of the expected shortfall and its first-order derivative with respect to portfolio allocation in the context of a stationary process satisfying strong mixing conditions. An empirical illustration is given for a portfolio of stocks. Another empirical illustration deals with data on fire insurance losses.     

Enhancing female entrepreneurship by enabling access to skills

Literature reveals the need for entrepreneurship training programmes that focus on the skills required by female entrepreneurs. The purpose of this paper is to introduce the Women Entrepreneurship Programme (WEP) as an initiative to provide entrepreneurial and business skills to female entrepreneurs. An experimental group of 116 women attended this training intervention whereas 64 women formed the control group who did not attend the WEP. The findings highlight that through the WEP the experimental group gained new skills and knowledge relevant to running a business; increased their confidence in their entrepreneurial abilities; and used these skills to start new ventures.     

CPA法律责任:基于完善《注册会计师法》的若干思考

现行《注册会计师法》是1994年1月1日颁布实施的。该法施行以来,对于促进我国注册会计师事业的发展,维护社会公共利益和投资者的合法权益,发挥了积极作用。但是,随着我国社会主义市场经济深入发展,出现了诸多新情况、新问题,对注册会计师提出了许多更高的要求,迫切需要通过修订《注册会计师法》补充完善。本文针对当前我国注册会计师法律责任规范现状,提出了建立民事责任为主,行政和刑事责任为辅的注册会计师法律责任体系架构,以期为完善《注册会计师法》提供对策建议。     

专利在高新技术企业中的运用

专利制度在高新技术企业中发挥重要作用,既有利于促进高新技术企业技术创新,又有利于高新技术的商品化和市场化。但目前我国的高新技术企业在专利制度的运用与保护方面存在观念落后、信息不通畅、缺乏有利保护手段许多问题。应加强专利法制建设,建立、健全行政执法和司法系统。同时,企业应自身建立专利检索体系,加强对专利的保护和利用,以有利于高新技术企业在激烈的市场竞争中求生存、求发展。     

储油罐罐底腐蚀状态分析及对策

针对某油库#7汽油罐存在的罐底腐蚀问题进行分析总结,并根据腐蚀状况提出了相应的防腐措施.佑这些措施在一定程度上增强了储油罐底板的抗腐蚀能力,延长了油罐的使用寿命.     

财务比率分析的局限性及改进措施

财务比率分析是财务报表分析的一种重要方法,在财务分析的实践中被广泛应用。但现行财务比率在分析结果的准确性和有效性上存在一定的缺陷。比如,现行的流动比率不能提供流动资产的构成,报表使用者不能清晰地了解流动资产各要素的具体权重。为此,建议在考察流动比率时,可根据每一项流动资产的短期变现能力设计一个变现权数,用权数对流动资产进行调整,这样才能得到更加客观、真实的流动比率,以提高财务指标的有用性。     

实现单位GDP能耗降低20%目标的途径和措施建议

单位GDP能耗降低20%目标是引领节约型社会建设的标志性指标,如何实现该目标面临巨大挑战。“十一五”期间节能降耗工作要多途径全面推进,工业是重点,结构调整是关键;要多层次、全方位推进节能规制和政策建设,更要组织落实节能降耗重大行动。